Increasing the boundary
Language: English Publication details: 2009Subject(s):- INHERITANCE TAX ACT S115(4)
- INHERITANCE TAX ACT S115(5)
- WHEATLEY AND ANOTHER (EXECUTORS OF WHEATLEY DECEASED) v INLAND REVENUE COMMISSIONERS
- ANTROBUS'S PERSONAL REPRESENTATIVE V TWIDDY (INLAND REVENUE CAPITAL TAXES)
- INLAND REVENUE COMMISSIONERS V WHITEFORD
- KORNER V INLAND REVENUE COMMISSIONERS
- FINANCE ACT 2009 S122
- CAPITAL GAINS TAX ACT 1992 SCHED 7
- United Kingdom --
- PROPERTY-RURAL AND NATURAL ASSETS-RURAL AND NATURAL ASSET TAXATION
| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Journal article | London Journal article | L148587 (Browse shelf(Opens below)) | 1 | Available | 148587-1001 |
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Since 22 April 2009 agricultural property relief (APR) has applied across the European Economic Area (EEA). APR is the only relief which can provide relief for dwelling houses and as well to landowners who are letting their property. Tests regarding the qualification of houses occupied for the purposes of agriculture have become more stringent in recent years. Examines both restricted relief and extended relief. Concludes that the preservation and extension of APR to the whole EEA is of considerable advantage.